Aug 2016

In this IFRS/HKFRFS news, we update you on income taxes, decommissioning liabilities and impairment testing, and difficulties in translating IFRSs. We share with you update from Cannon street on IFRS 9 and Insurance, investment property, annual improvements and conceptual framework. Lease lab introduces IFRS 16’s possible impact on Communications Industry. NIFRICS by numbers for this month talks about practical implications of IFRIC rejections related to IAS 23 “Borrowing costs”.

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Humphrey Choi
China, Hong Kong and Asia Pacific Assurance Leader
Tel: +[852] 2289 1066

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